Stock 1/1/2002..................................N40 000

Goods received from head office.................N800 000

Goods returned to head office...................N34 000

Sales...........................................N916000

Stock 31/12/2000................................N72 000

From the data above determine the cost of goods credited to the head office trading account.

• A N766 000
• B N840 000
• C N734 000
• D N806 000